S2593: Refunds to corporations with annual gross income of less than $400 the difference between the gross annual income and the $400 minimum tax imposed with the amount refunded capped at $400.

Legislative Summary

TAXATION -- BUSINESS CORPORATION TAX - Refunds to corporations with annual gross income of less than $400 the difference between the gross annual income and the $400 minimum tax imposed with the amount refunded capped at $400.